The Effect Of Internal Control And Organizational Commitment To Fraud prevention in hospital x in the city of bandung indonesia

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Ibnu Rachman, et. al.

Abstract

The purpose of this study was to examine the effect of internal control and organizational commitment on fraud prevention, as well as to test the two independent variables on the dependent. This type of research is a quantitative descriptive study. The sample in this study were 106 employees of X hospital in Bandung, Indonesia. The data collection method in this research is a questionnaire, and the data analysis used in this research is descriptive analysis method and multiple linear regression analysis. The results of the F test show that the variables of internal control and commitment have a significant effect on the prevention of fraud at X Hospital in Bandung. The value of Adjusted 〖R〗 ^ 2 of 0.768 indicates that Internal Control and Organizational Commitment have an effect on Fraud Prevention by 76.8% and the remaining 23.2% is explained by other variables not explained in this study.

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